Council Tax Levy - What Will Change

The following table shows how we will work out the Council Tax charge for unoccupied properties (including second homes) from 1 April 2014 and how we did it before that date.

What will change from 1 April 2014
Type of Property How we work out the charge FROM 1 April 2014 How we worked out the charge BEFORE 1 April 2014
unoccupied and unfurnished
















unoccupied and unfurnished AND on market for sale/let



















unoccupied and undergoing major works or structural alteration.










unoccupied but furnished property (long term empty)










unoccupied but furnished property (2nd  home***) which IS furnished and IS occupied for at least 25 days per year


unoccupied but furnished property (2nd home***) which is NOT furnished or is NOT occupied for at least 25 days per year
exemption from charge for up to six months from the date the property was last occupied*
followed by
50% discount for a maximum period six months
followed by
levy of additional 50% Council Tax charge after 12 months have expired from the date the property was last occupied*


exemption from charge for up to six months from the date the property was last occupied*
followed by
50% discount for a maximum period six months
followed by
10% discount for a maximum period of 12 months
followed by
levy of additional 50% Council Tax charge after 24 months have expired from the date the property was last occupied*


exemption from charge for up to 12 months from the date the property was last occupied
followed by
levy of additional 50% Council Tax charge after 12 months have expired from the date the property was last occupied*


10% discount for 12 months from the date the property becomes unoccupied**
followed by
levy of additional 50% Council Tax charge after 12 months have expired from the date the property was last occupied*


10% discount as long as the property conforms to second home status




10% discount for 12 months from the date the property becomes unoccupied**
followed by
levy of additional 50% Council Tax charge after 12 months have expired from the date the property was last occupied*
 
exemption from charge for up to six months from the date the property was last occupied*
followed by
50% discount for a maximum period six months
followed by
10% discount after 12 months have expired from the date the property was last occupied*



exemption from charge for up to six months from the date the property was last occupied*
followed by
50% discount for a maximum period six months
followed by
10% discount after 12 months have expired from the date the property was last occupied







exemption from charge for up to 12 months from the date the property was last occupied
followed by
10% discount after 12 months have expired from the date the property was last occupied*



10% discount as long as property remains unoccupied










10% discount for as long as property remains unoccupied





10% discount for as long as property remains unoccupied
     

Information contained on this website is for guidance only and cannot be taken as an authoritative statement of law.

*. Please note the property must have been occupied continuously for at least three months before a full six month exemption can be considered. This exemption will only start from the date the furniture is removed, if this date is later than the last occupation date. As it is a property based reduction the rules continue to apply during periods in which the property ownership and/or the Council Tax payer may have changed.

**. Please note the property must have been occupied continuously for a period of at least three months before a full 12 month discount can be considered, unless the property is considered a second home. As it is a property based reduction the rules continue to apply during periods in which the property ownership and/or the Council Tax payer may have changed.

***. A second home is defined as a dwelling which is no one's sole/main residence but which is furnished and which, during any period of 12 months, the person who is liable to pay Council Tax can produce evidence that it is lived in, other than as a sole or main residence, for at least 25 days during the period.

Contact Us

Customer Contact Team

revenues@moray.gov.uk

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